SEC Comment Letter for JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617) (JPM) — Aug 18, 2006

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)
Date: Aug. 18, 2006 · CIK: 0000019617 · Accession: 0000000000-06-039980

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 18, 2006

Author

Joyce Sweeney

Form

UPLOAD

Company

JPMORGAN CHASE & CO (JPM, AMJB, VYLD, JPM-PC, JPM-PD, JPM-PJ, JPM-PK, JPM-PL, JPM-PM) (CIK 0000019617)

Letter

August 18, 2006 Mail Stop 4561 Mr. Michael J. Cavanagh Chief Financial Officer JP Morgan Chase & Co. 270 Park Avenue New York, NY 10017

RE: JPMorgan Chase & Co. Form 10-K for the Fiscal Ye ar Ended December 31, 2005 Filed March 9, 2006 File No. 1-5805

Dear Mr. Cavanagh:

We have completed our review of your Form 10-K and have no further comments at this time.

S i n c e r e l y ,

Joyce Sweeney A c c o u n t i n g B r a n c h C h i e f

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August 18, 2006

Mail Stop 4561

Mr. Michael J. Cavanagh
Chief Financial Officer
JP Morgan Chase & Co.
270 Park Avenue
New York, NY 10017

RE: JPMorgan Chase & Co.
Form 10-K for the Fiscal Ye ar Ended December 31, 2005
Filed March 9, 2006
File No. 1-5805

Dear Mr. Cavanagh:

 We have completed our review of your Form 10-K and have no further comments
at this time.

        S i n c e r e l y ,

Joyce Sweeney
        A c c o u n t i n g  B r a n c h  C h i e f

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